Capital Gains and Losses

• Legal Form Number: 1041 (Schedule D)
• Year: 2024
• Issuer: Treasury Department
• Section: Treasury Department

SCHEDULE D

(Form 1041)

Department of the Treasury

Internal Revenue Service

Capital Gains and Losses

Attach to Form 1041, Form 5227, or Form 990-T.

Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9, and 10.

Go to www.irs.gov/Form1041 for instructions and the latest information.

OMB No. 1545-0092

2023

Name of estate or trust Employer identification number

Did you dispose of any investment(s) in a qualified opportunity fund during the tax year?.......

If “Yes,” attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss.

Yes No

Note: Form 5227 filers need to complete only Parts I and II.

Part I Short-Term Capital Gains and Losses—Generally Assets Held 1 Year or Less (see instructions)

See instructions for how to figure the amounts to enter on the

lines below.

This form may be easier to complete if you round off cents to

whole dollars.

(d)

Proceeds

(salesprice)

(e)

Cost

(or other basis)

(g)

Adjustments

to gain or loss from

Form(s) 8949, Part I,

line 2, column (g)

(h) Gain or (loss)

Subtract column (e)

from column (d) and

combine the result with

column (g)

1a Totals for all short-term transactions reported on Form

1099-B for which basis was reported to the IRS and for

which you have no adjustments (see instructions).

However, if you choose to report all these transactions

on Form 8949, leave this line blank and go to line 1b.

1b Totals for all transactions reported on Form(s) 8949 with

Box A checked .............

2Totals for all transactions reported on Form(s) 8949 with

Box B checked .............

3Totals for all transactions reported on Form(s) 8949 with

Box C checked .............

4Short-term capital gain or (loss) from Forms 4684, 6252, 6781, and 8824 ..........4

5Net short-term gain or (loss) from partnerships, S corporations, and other estates or trusts ....5

6Short-term capital loss carryover. Enter the amount, if any, from line 9 of the 2022 Capital Loss

CarryoverWorksheet........................... 6( )

7Net short-term capital gain or (loss). Combine lines 1a through 6 in column (h). Enter here and on

Part III, line 17,column(3).........................7

Part IILong-Term Capital Gains and Losses—Generally Assets Held More Than 1 Year (see instructions)

See instructions for how to figure the amounts to enter on the

lines below.

This form may be easier to complete if you round off cents to

whole dollars.

(d)

Proceeds

(salesprice)

(e)

Cost

(or other basis)

(g)

Adjustments

to gain or loss from

Form(s) 8949, Part II,

line 2, column (g)

(h) Gain or (loss)

Subtract column (e)

from column (d) and

combine the result with

column (g)

8a Totals for all long-term transactions reported on Form

1099-B for which basis was reported to the IRS and for

which you have no adjustments (see instructions).

However, if you choose to report all these transactions

on Form 8949, leave this line blank and go to line 8b .

8b Totals for all transactions reported on Form(s) 8949 with

Box D checked .............

9Totals for all transactions reported on Form(s) 8949 with

Box E checked .............

10 Totals for all transactions reported on Form(s) 8949 with

Box F checked..............

11 Long-term capital gain or (loss) from Forms 2439, 4684, 6252, 6781, and 8824 ........11

12 Net long-term gain or (loss) from partnerships, S corporations, and other estates or trusts ....12

13 Capital gain distributions ..........................13

14 Gain from Form 4797, Part I .........................14

15 Long-term capital loss carryover. Enter the amount, if any, from line 14 of the 2022 Capital Loss

CarryoverWorksheet...........................15 ( )

16 Net long-term capital gain or (loss). Combine lines 8a through 15 in column (h). Enter here and on

Part III, line 18a,column(3).........................16

For Paperwork Reduction Act Notice, see the Instructions for Form 1041. Cat. No. 11376V Schedule D (Form 1041) 2023